| 6/1/2009 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 68 |
Decided on 30 June 1969 |
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Service Of Notices. Service Made At Home When Recipient Was Temporarily Abroad
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A notice of refusal was sent to taxpayer at his usual place of abode, which was his parents' house. His mother accepted the registered packet, but taxpayer at that time was studying abroad on a two year course, coming to Malta only for his holidays. An appeal to the Board of Special Commissioners was filed outside the time limit, but was accepted by the Board on the grounds that although for the purposes of the Post Office Act, such delivery was to 'be deemed to be delivery to the addressee', the fact was that taxpayer at that time was residing abroad and the notice of refusal was not received by him.
The Court did not agree with the Board. The Court held that taxpayer was due to be considered resident in Malta for tax purposes: his absence abroad for study purposes (broken up by the normal holidays), was for a temporary purpose and did not render him non-resident for tax purposes. The 'last known private address' mentioned by the law was precisely his parents' house. Correspondence had been regularly sent from and received at that address, even though in respect of a year of assessment which was not concerned in the appeal, taxpayer had indicated a foreign address.
The fact that the letter packet had not been received personally was not of much relevance since it had been sent to and received by registered post at his last known private address. Personal delivery was only one of the options for service contemplated by the law. The law moreover stated that: '...in proving service it shall be sufficient to prove that the letter containing the notice was properly addressed and posted'. This had been proved.
The Court lamented that, contrary to the law of the U.K., the local Courts had no discretionary powers in the matter, but they had to apply the law as it was.
BSC Case No: 17/66
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